Acorah Software Products - Accounts Production 14.4.601 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 03389233 Mr C Munt Mr A Munt Mr. C. 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Registered number: 03389233
ITA Consulting Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Passman Leonard Associates Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03389233
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,061 503
Investments 5 298,567 544,007
300,628 544,510
CURRENT ASSETS
Debtors 6 531 893
Cash at bank and in hand 30,044 9,300
30,575 10,193
Creditors: Amounts Falling Due Within One Year 7 (4,807 ) (356 )
NET CURRENT ASSETS (LIABILITIES) 25,768 9,837
TOTAL ASSETS LESS CURRENT LIABILITIES 326,396 554,347
PROVISIONS FOR LIABILITIES
Deferred Taxation (391 ) (32,169 )
NET ASSETS 326,005 522,178
CAPITAL AND RESERVES
Called up share capital 8 2 2
Fair Value Reserve - 194,007
Profit and Loss Account 326,003 328,169
SHAREHOLDERS' FUNDS 326,005 522,178
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C Munt
Director
18 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ITA Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03389233 . The registered office is Bentinck House, Bentinck Road, West Drayton, Middlesex, UB7 7RQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2023 2022
Office and administration 1 1
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2022 33,076
Additions 2,244
As at 30 June 2023 35,320
Depreciation
As at 1 July 2022 32,573
Provided during the period 686
As at 30 June 2023 33,259
Net Book Value
As at 30 June 2023 2,061
As at 1 July 2022 503
5. Investments
Listed
£
Cost
As at 1 July 2022 544,007
Disposals (51,433 )
Revaluations (194,007 )
As at 30 June 2023 298,567
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 298,567
As at 1 July 2022 544,007
6. Debtors
2023 2022
£ £
Due within one year
Corporation tax recoverable assets - 824
VAT 531 69
531 893
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,448 -
Other creditors 172 172
Director's loan account 1,187 184
4,807 356
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr. C. Munt by virtue of his ownership of 100% of the issued share capital in the company.
Page 5